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GrowingMarketsinEastandSouthAsia29thFloorMillbankTower21-24MillbankLondonSW1P4QPTel+44(0)2075594801:38:2423GrowingMarketsinEastandSouthAsiaSixmonthsagotheAsianeconomieswereamongthehardesthitintheworld,asexportstotherichcountriesplunged.However,thedoughtyresilienceoftheseeconomiesshouldnotbeunderestimatedastheyhavealreadysurvivedtheAsiancrisisofthelate1990sandarenowreboundingmorestronglythanexpectedthankstothebiggestfiscalstimulusofanyregionoftheworld.Withtheaversionoftheeconomiccrisis,whethertemporaryorpermanent,certainAsiaPacificcountrieshaveneverthelessbeenestablishedasbeingincreasinglyimportantbusinesslocations,generallyofferinglowcosts,incentivesandlong-termgrowthprospects.In“GrowingMarketsinEastandSouthAsia”,anumberofKPMGexpertsandpractitioners,attempttodiscernthetaxandlegallandscapeofeachoftheeightcountriesdiscussed,andbeyondtheobviousdifferences,whethertherearecertainfeaturesthatarecommontothemall.ThedepthofthisunderstandingandcomparisonisfacilitatedbytheuniquelayoutofthisReportinthateachsectioncomprisesfourarticleswithmuchthesametitles:Thetaxandlegalframework;Taxtreatmentofcross-borderserviceactivities;Holdingandfinancingstrategiesforinvestment;Investinginrealproperty:Sometaxaspects.Attheendofeachsection,readerswillnotonlyhaveafirmgraspofthecorporatetaxsystemandcompanylawuniquetoeachcountry,butwillalsounderstandhowlegalchangesaffectinvestmentinrealproperty;whatthetreatmentofcross-borderserviceactivitiesmeansforforeignenterprises,aswellaswhatfinancialplanningconsiderationsareassociatedwithforeigninvestmentstrategies.CommissioningEditor:BronwynSpicerGrowingMarketsinEastandSouthAsia:2009ispublishedbyBNAInternationalInc.,asubsidiaryofTheBureauofNationalAffairs,Inc.,Washington,D.C.,U.S.A.AdministrativeHeadquarters:BNAInternationalInc.,1stFloor,38ThreadneedleStreet,London,EC2R8AY,U.K.;tel.[phone];fax.[phone];e-mail:[e-mail];website:©2009TheBureauofNationalAffairs,Inc.Reproductionordistributionofthispublicationbyanymeans,includingmechanicalorelectronic,withoutexpresspermissionisprohibited.SubscriberswhohaveregisteredwiththeCopyrightClearanceCenterandwhopaythe$1.00perpagepercopyfeemayreproduceportionsofthispublication,butnotentireissues.TheCopyrightClearanceCenterislocatedat222RosewoodDrive,Danvers,Massachusetts(USA)01923;tel.[phone].PermissiontoreproduceBNAInternationalInc.materialmayberequestedbycalling+44(0)2075594800;fax.[phone]ore-mail:[e-mail]edinthisReportdoesnotconstitutelegaladviceandshouldnotbeinterpretedassuch.AlleffortshavebeenmadetoensurethattheinformationcontainedinthisReportisaccurateatthetimeofpublication.GrowingMarketsinEastandSouthAsia:2009formspartofBNAI’sTaxPlanningInternational:SpecialReports,aseriesofReportsfocusingonkeytopicsininternationaltax.3ThematerialcontainedinthisSpecialReportiswrittenbytaxspecialistswhoareexpertsinthelawsoftheirownjurisdiction.Taxandlegalmattersarefrequentlysubjecttodifferingopinionsandpointsofview,thereforesignedarticleswithinthisreportexpresstheopinionsoftheauthorsandarenotnecessarilythoseoftheirfirms,BNAInternationalortheeditor.Whiletheauthorsandeditorhavetriedtoprovideinformationcurrentatthedateofpublication,taxlawsaroundtheworldaresubjecttochangeandthereforereadersshouldconsulttheirtaxadviserbeforetakinganyactionrelatedtothecontentofthisReport.45ContentsGrowingMarketsinEastandSouthAsiaIndonesiaThetaxandlegalframework.......................................7GrahamGarvenandJimNicholsTaxtreatmentofcross-borderserviceactivities............................11MichaelGordonandJimNicholsHoldingandfinancingstrategiesforinvestment............................15GrahamGarvenandJimNicholsInvestinginrealproperty:Somekeytaxaspects............................17MichaelGordonandJimNicholsChinaThetaxandlegalframework.......................................19MarioPetriccioneandWilliamZhangTaxtreatmentofcross-borderserviceactivities............................23MarioPetriccioneandWilliamZhangHoldingandfinancingstrategiesforinvestment............................27MarioPetriccioneandWilliamZhangInvestinginrealproperty:Somekeytaxaspects............................31LewisLuandMarioPetriccioneVietnamThetaxandlegalframework.......................................33NinhVanHienTaxtreatmentofcross-borderserviceactivities............................35NinhVanHienHoldingandfinancingstrategiesforinvestment............................37NinhVanHienInvestinginrealproperty:Somekeytaxaspects............................39NinhVanHienKoreaThetaxandlegalframework.......................................43JaeWonLeeandNaRaeLeeTaxtreatmentofcross-borderserviceactivities............................45JaeWonLeeandDeokHyunSeoHoldingandfinancingstrategiesforinvestment............................47JaeWonLeeandDeokHyunSeoInvestinginrealproperty:Keytaximplications.............................49JaeWonLeeandChungWhaSuh56ContentsMalaysiaOutlineofthe